Wildhorse Limited is a private company reporting under ASPE. Its comparative balance sheet at December 31 is as follows: WILDHORSE LIMITED Balance Sheet December 31 Assets Cash Accounts receivable Inventory Prepaid insurance Equipment Accumulated depreciation Total assets Liabilities and Shareholders' Equity Accounts payable Salaries payable Interest payable Notes payable Common shares Retained earnings Total liabilities and shareholders equity 2024 $115,140 757,500 505.000 18.180 $228.260 30.300 1.262.500 (353.500) (282.800) $2,304,820 $1.777.600 26.260 505,000 606,000 909,000 2023 $85.850 606,000 333.300 $2.304,820 25.250 1,010,000 $202,300 40,400 20,230 353,500 404.000 757.500 $1,777.600 Additional information: 1. Profit for 2024 was $202,300. Equipment was purchased during the year. No equipment was sold. 3. Cash dividends were paid to the common shareholders during the year, 2. Prepare the cash flow statement using the indirect method. (Show amounts that decrease cash flow with either a-signes -15,000 or in parenthesis eg. (15,000))